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2016 (6) TMI 876 - MADRAS HIGH COURTMaintainability of appeal before High Court - Classification of taxable service - Section 65A(2)(b) of Finance Act, 1994 - composite services bearing the essential characters of taxable service of Maintenance and Repair, Business Auxillary Services, Management Consultancy, Consulting Engineering Services and C & F Agents - Held that:- While adverting to the contentious issues raised and answered and testing the same with reference to the statutory provisions, viz., 35-G and 35-L of the Central Excise Act, 1944, we are in agreement with the submissions advanced by the learned counsel for the respondent that the revenue has to file an appeal directly to the Hon'ble Supreme Court, under Section 35-L of the Central Excise Act, 1944. - Appeal dismissed - Decided against the revenue.
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